Composite plant exemption cannot be claimed for a separately imported component unless the notification expressly covers it.

An exemption notification covering a rubber surgical glove making plant as a composite unit did not extend concessional assessment to porcelain formers imported separately as one component. The listed ceramic moulds were treated only as constituent parts of the specified plant, not as independently exempt goods, so the basic duty benefit under Notification No. 18/89-Cus. was unavailable. Because the additional duty concession under Notification No. 142/90-Cus. depended on the same basic exemption, that relief also could not be claimed. The exemption claim failed since the notification applied to the entire plant and not to an isolated component imported on its own.

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Issues: Whether ceramic moulds or porcelain formers imported as one component of a rubber surgical glove making plant were eligible for concessional assessment under Notification No. 18/89-Cus. for basic duty and, consequently, under Notification No. 142/90-Cus. for additional duty.

Analysis: The exemption under Notification No. 18/89-Cus. was framed for the rubber surgical glove making plant as a whole, described in the schedule by reference to its constituent parts. The listed porcelain forms were included only as components of the specified plant and not as independently exempt goods. Since the notification granted exemption to the complete plant and not to isolated parts, the imported porcelain formers did not satisfy the condition for concessional treatment. As the basic duty exemption was unavailable, the auxiliary duty exemption linked to that notification also could not be claimed.

Conclusion: The goods were not entitled to concessional assessment under Notification No. 18/89-Cus., and the corresponding benefit under Notification No. 142/90-Cus. was also unavailable.

Final Conclusion: The exemption claim failed because the notification covered the entire plant and not a single component imported separately.

Ratio Decidendi: Where an exemption notification grants relief to a specified plant as a composite unit, a constituent part imported separately cannot claim the benefit unless the notification expressly extends to that part independently.

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